A home office is tax deductible if the legal requirements are met, even if it is not absolutely necessary for the activity.

All employed persons are to receive a one-time energy price allowance of 300 euros this year, which will be paid out via payroll or income tax.

The traffic light coalition has passed another relief package that also includes a tax rebate of 300 euros for employees and the self-employed.

A long-term remuneration model meets the requirements for remuneration for a multi-year activity for which the tax is calculated according to the more favorable one-fifth rule.

In addition to an increase in the minimum wage to 12 euros, the mini-job limit is also to rise on October 1, 2022.

Despite minor deficiencies and inaccuracies, a driver's logbook can be recognized for tax purposes if the information is complete overall and correctly reflects the private use portion.

The Fourth Corona Tax Relief Act primarily extends deadlines and existing Corona tax relief.

Against the backdrop of sharply rising energy prices, the coalition committee has agreed on several relief steps that will now be launched.

The progression proviso on short-time allowances has generated combined additional tax revenue of around EUR 3.5 billion for the state in 2020 and 2021.

From 2022, the electronic ID card will also make it possible to register for unemployment online without necessarily having to visit the employment agency.